Draft Form Research Articles

Program Evaluation of Independent Campus Learning Program (MBKM) in IAIN Ternate Kirkpatrick Model

Education has an important role in people's lives and in the future, with the hope that improving the quality of education can reduce crime rates. The Independent Campus Learning Program (MBKM) is a government initiative to increase student productivity and reduce truancy in tertiary institutions. MBKM aims to improve the quality of human resources, graduates, and educational institutions. This research focuses on the IAIN Ternate campus, especially the Faculty of Tarbiyah and Teaching Science (FTIK) which has 8 study programs. The research method used is qualitative and quantitative (Mix Method). Researchers used the draft MBKM guidelines from the FGD results to create variable indicators and create research instruments. The instrument was validated by three education experts using a Likert scale. The results showed that the implementation of the first level of MBKM (Reaction) had not been fully socialized to the study program coordinators. The guidelines used are still in draft form and have not been approved by the chancellor, indicating that the campus has not been wholeheartedly involved in implementing MBKM. The MBKM guideline draft is also still imperfect and is in the data collection stage regarding the number of credits of courses that will be involved in the MBKM.

PENGEMBANGAN APLIKASI DAN PELATIHAN WHATSAPP BROADCASTER DI LEMBAGA KURSUS ABC CALISTUNG

Implementation of Community Service activities with the title "Development of Whatsapp Broadcaster Applications and Training at the ABC Calistung Sidoarjo Course Institute" was carried out on March 1, 2021 to October 31, 2021. Meanwhile, the implementation of applications, training and mentoring was carried out online on July 27, 2021 The results that have been achieved in the implementation of this PkM are Services in the form of training and assistance in using the Whatsapp Broadcaster application, the product is in the form of the Whatsapp Broadcaster application that has been installed on partner servers, intellectual Property Rights in the form of Copyrights that are still in the form of a submission draft.

Access and benefit-sharing in China: exploring the extent to which China fulfils the obligations of the Nagoya Protocol

This article critically examines the implementation of the Nagoya Protocol on Access and Benefit Sharing under the Convention on Biological Diversity (CBD) through China’s Draft Regulation (2017). The Draft Regulation is still in draft form, but it definitely breaks new ground by establishing the most comprehensive piece of legislation for access and benefit-sharing (ABS) in China. Nevertheless, what is surprising is the absence of rigorous analysis of this ground-breaking legislation. In an attempt to fill the literature gap, while referring to the major provisions of the Nagoya Protocol, this article seeks to investigate how far the Draft Regulation (2017) in China is meeting the requirements of the Nagoya Protocol, identify its normative gaps and figure out what needs to be done in giving full effect to the obligations of the Nagoya Protocol.

The Future of Natural Property Law: Comments on Eric Claeys’s Natural Property Rights

Professor Eric Claeys is among the most thoughtful modern proponents of natural property rights. His new book, provided to conference participants in draft form, is typical of his rigorously analytical approach. It is an impressive articulation of a natural rights-based account of property. It significantly advances the debate over natural rights and should be taken seriously even by those who do not find it entirely convincing.
 There are real-world political stakes in abstract-seeming questions of property theory because natural rights are often deployed to limit government regulation of property. Natural rights contrast with positivist accounts that locate the content of property rights in the substance of positive law. Where property rights come from the State, the State has broad authority to reconfigure those rights. Natural rights theorists, like Claeys, want property to be a bulwark against regulation and so insist that property has a pre-political core.
 That core is deeply contested, however. For rights to be “natural,” they must apply widely, if not universally, accepted, or at least be derivable in the abstract. To operate at this level, they generally underdetermine the substantive content of property law. Reasoning from natural rights, therefore, often devolves into contingent consequentialist or utilitarian arguments that look anything but natural.
 Often, natural law is deployed to rationalize existing legal doctrines and rights. But this can sometimes feel like a bit of a failure of imagination, assuming aspects of law are necessary or inherent when in fact, they may be quite contingent. If natural law reasoning can defend even dramatically different substantive property rights, it becomes worryingly thin as a justificatory enterprise. It risks sliding into outcome-driven and conclusory analyses.
 One way to explore the limits of natural rights reasoning is to see whether natural rights reasoning could be used to defend a radically different set of property institutions. Instead of looking anthropologically at different communities around the world or historically at different property arrangements in our own legal history, it is perhaps interesting—or at least entertaining—to consider how natural rights theorists in the future might defend a transformed property law. What follows, then, is a thought experiment—an Article from the perspective of a fictional future. It is intended to explore whether natural law actually imposes limits on the substantive content of imagined property rights of the future. If not, it should serve as a caution for the use of natural law to justify the property regime we have today.

Effectiveness Does Not Always Equate to Legislative Quality: The Case of the 15th Parliamentary Term in Greece

Abstract In the scientific debate about what quality means in legislation, the opinion has spread that legislation of good quality is synonymous with effective legislation. This article discusses that effectiveness does not always equate to legislative quality. The example of the 15th parliamentary term in Greece, amid the acute debt crisis, is typical. The most intense and numerous phenomena of ‘bad’, unconstitutional law-making in recent Greek parliamentary history were observed during this term. Nevertheless, the effects of this kind of legislation were remarkably positive since all the indicators of the Greek economy improved spectacularly. Yet, anti-democratic legislation is not qualitative legislation; even an authoritarian regime can enact effective laws. In a democratic rule of law, however, the law-making processes, the content, and the form of drafts must follow the Constitution and the Standing Orders of the Parliament; the legislature is obliged to produce law by the law. Particularly adherence to the prescribed procedures is of vital importance, as it functions as a guarantee of achieving good legislative quality. After all, no one can foresee the best quality content at the start of the legislative process since it is formed after creative fermentation and balancing of tendencies while following the prescribed procedures.

Perceived Teacher Informal Relationship Scale: A scale development and measurement invariance study.

This work is intended to develop a measuring tool for determining teacher perception of informal relationships. The pool of item created by researchers through a literature review has been presented with expert assessment of the validity of content, face and meaning, and a draft scale form has been created by making necessary revisions to the feedbacks. The draft form was applied to 214 teachers working in the central districts of Diyarbakır, exploratory factor analysis was made on the obtained data set and a six-dimensional scale structure consisting of 20 items was determined. In order to verify this structure, data were collected from 306 teachers working in the central districts of Diyarbakir, and the six-factor scale structure was confirmed based on the goodness of fit values estimated by confirmatory factor analysis. In addition, AVE (Average Variance Extracted), root of AVE, composite reliability and correlation among factors were checked, and it was seen that the scale provided the convergent and discriminant validity conditions as a result of the values reached. For reliability analysis, Cronbach's Alpha coefficients and composite reliability values were checked together, and it was seen that the scale had sufficient reliability values. The measurement invariance of the scale was tested according to the categories of gender (female-male), marital status (married-single), level of employment (primary school, secondary school and high school) and seniority (1-10 years, 11-20 years, 21 and above) and the formality of the scale, metric, scalar and strict invariance conditions were found to satisfy. Consequently, it was concluded that the scale in question is a valid and reliable scale, which can be used to measure teacher perception of informal relationships.

Kanbay Presentation Evaluation Form: A Theoretical Study of Form Development

Objective: This study aimed to develop a theoretical form based on Lawshe’s method in order to evaluate the presentations in the light of scientific and objective criteria in educational environments. Materials and Methods: In this respect, literature was reviewed and a items pool was created, then a draft form was created by taking expert opinion (n: 12), and finally the trial form was re-submitted to the expert assessment (n: 25). The form was finalized by calculating the content validity ratio (CVR), content validity index (CVI) and the Fleiss Kappa coefficient. Results: In Lawshe’s method, the content validity ratio (CVR) should be at the significance level (α) = 0.05 with a minimum value of 0.44, so that the findings obtained from 25 experts can be considered valid. For this reason, CVR was calculated for each item in the trial form and all items were found to be above the required level of 0.44. In the next step, CVI was computed for the obtained 20 items, and determined as 0.88. The content validity of the form was concluded to be statistically significant since the value of CVI (0.88) was observed to be higher than CVR (0.44). Concordance between experts was examined for the reliability of the form. To this end, Cohen kappa coefficient was calculated and found to be 0.84. 
 Conclusion: As a result, Kanbay form which was developed to evaluate students’ presentations in educational programs in an objective and scientific way, was concluded to be statistically valid and reliable.

Robert Hooke, Isaac Newton and the Royal Society: three unnoticed letters at the Staatsbibliothek zu Berlin

This article brings attention to three manuscript letters by Robert Hooke and Isaac Newton in the Darmstaedter collection at the Staatsbibliothek zu Berlin, two of which are published here for the first time. Of principal interest is a 1678 letter from Hooke to Newton, which concerns the controversy with Anthony Lucas over Newton's prism experiments and Hooke's disinclination ‘to print transactions’ on behalf of the Royal Society. A second Hooke letter, written to the French savant Nicolas Toinard in 1680, sends some astronomical observations together with English mathematician Robert Wood's book on a proposed calendrical reform. While the text of the third item, a 1706 letter by Newton welcoming its addressee into the Royal Society, has long been available in draft form, the Darmstaedter manuscript allows the recipient to be identified as a Savoyard diplomat, the Comte de Briançon, who can further be recognized as the intended addressee of another Newton letter.

‘Devout, profane and hard’, – chasing integration policy in Northern Ireland

ABSTRACT This paper considers the experience of asylum seekers and refugees in Northern Ireland against the background of different periods of non-governance, arguing that consociationalism is hindering the implementation of an integration strategy. Northern Ireland is one of the only regions in the UK without a dedicated refugee integration strategy, in spite of one existing in draft form. As a devolved region, it sits outside the UK policy of asylum dispersal, but has to adhere to UK immigration legal policy. Northern Ireland has, however, the power to create and embed refugee integration policies and strategies as a devolved region. We seek to problematize the notion of refugee ‘integration’ within the context of a divided society, thereby questioning what it is asylum seekers and refugees are being asked to do within this discourse of integration. In a context where sectarianism continues to shape the spatial and social infrastructures, this is even more complex an aspiration.

Beden Eğitimi ve Spor Dersi Lise Değer Ölçeği: Geçerlik ve Güvenilirlik Çalışması

Bu araştırmada lise öğrencilerinin Beden Eğitimi ve Spor (BES) dersi değer düzeylerinin belirlenebilmesi amacıyla bir ölçme aracının geliştirilmesi amaçlanmıştır. Bu amaç doğrultusunda öncelikle literatür taranmış, ardından değerler ile ilgili anket ve ölçekler incelenmiştir. Sonrasında lise öğrencilerinin sahip olması gereken BES dersi değerlerinin nelerden oluşması gerektiğiyle ilgili, araştırmacılar tarafından hazırlanmış olan “yarı yapılandırılmış görüşme formu” ile 3 öğretim üyesi, 6 BES öğretmeni ve 30 lise öğrencisi ile yüz yüze görüşmeler yapılmıştır. Yapılan görüşmeler sonucunda hazırlanan ölçek taslak formu uzman görüşlerine sunulmuştur. Gelen dönütler sonucunda kapsam geçerliği belirlenerek .80’in altında olan değer maddelerinin çalışmadan çıkarılmasına karar verilmiştir. Oluşturulan taslak formu Türkiye’nin 7 farklı bölgesinde öğrenim gören öğrencilere uygulanmış ardından elde edilen verilerin analizi yapılmıştır. Yapılan Açımlayıcı faktör analizi sonucunda “Başarı”, “Saygı”, “Milli kültür ve beraberlik”, “Sportmenlik” ve “Spor kültürü” olmak üzere 5 boyuta ve toplam 28 maddelik bir yapıya ulaşılmıştır. Ölçekte yer alan 28 maddenin toplam varyans oranı %49.17 olarak tespit edilmiştir. Sonrasında yapılan Doğrulayıcı faktör analizi sonuçlarına bakıldığında modelin iyi uyum indeks değerlerine [χ2/sd (2.57), GFI (0.93), CFI (0.92), AGFI (0.92), NFI (0.89), IFI (0.91), RMSEA (.044)] sahip olduğu belirlenmiştir. Sonuç olarak BES derslerine yönelik lise öğrencilerinin değer düzeylerini belirlemede güvenilir ve geçerli bir ölçme aracı olarak kullanılabileceği sonucuna ulaşılmıştır.

Perceived-teacher presenteeism scale: A scale development study

This study aims to develop and test the reliability and validity of a multi-item teachers’ perceived presenteeism behavior scale. For this, first of all, a semi-structured interview form was applied to 57 teachers, an item pool was formed for the presenteeism scale with the data obtained, and the draft form of the scale was prepared in line with the expert opinions. Then, the draft scale form was applied to 382 teachers, and exploratory factor analysis was performed with the data obtained. As a result of the analysis, a three-dimensional scale structure consisting of 14 items was obtained. Data were collected from 303 teachers to confirm this structure, and the three-factors scale structure was confirmed based on acceptable fit values with confirmatory factor analysis. It was determined that the validated second-order three-factor model provided convergent and discriminant validity criteria. The measurement invariance of the scale according to gender, marital status, and age groups was tested, and it was observed that the same structure was measured in different groups. Cronbach Alpha internal consistency coefficient and composite reliability values showed that sufficient reliability values were achieved for the scale. Finally, the test-retest performed to test its stability showed that the scale was stable. Thus, it was concluded that the scale is valid and reliable with sufficient conditions to measure the teachers' perceptions of presenteeism.

Classification of bacterial plasmid and chromosome derived sequences using machine learning.

Plasmids are important genetic elements that facilitate horizonal gene transfer between bacteria and contribute to the spread of virulence and antimicrobial resistance. Most bacterial genome sequences in the public archives exist in draft form with many contigs, making it difficult to determine if a contig is of chromosomal or plasmid origin. Using a training set of contigs comprising 10,584 chromosomes and 10,654 plasmids from the PATRIC database, we evaluated several machine learning models including random forest, logistic regression, XGBoost, and a neural network for their ability to classify chromosomal and plasmid sequences using nucleotide k-mers as features. Based on the methods tested, a neural network model that used nucleotide 6-mers as features that was trained on randomly selected chromosomal and plasmid subsequences 5kb in length achieved the best performance, outperforming existing out-of-the-box methods, with an average accuracy of 89.38% ± 2.16% over a 10-fold cross validation. The model accuracy can be improved to 92.08% by using a voting strategy when classifying holdout sequences. In both plasmids and chromosomes, subsequences encoding functions involved in horizontal gene transfer-including hypothetical proteins, transporters, phage, mobile elements, and CRISPR elements-were most likely to be misclassified by the model. This study provides a straightforward approach for identifying plasmid-encoding sequences in short read assemblies without the need for sequence alignment-based tools.

Entrepreneurship Competencies of School Principals: A Scale Development Study

This research aims to produce a reliable and valid scale that includes the entrepreneurship competencies of school principals according to the perceptions of teachers working in state-owned schools. First, after the literature review, an item pool consisting of five-point Likert item type and seventy-four items was created, and then the relevant items were presented to eleven experts to determine the content validity. After the expert evaluations, the content validity rates of the relevant items were calculated with the Lawshe technique, the nineteen items below the criterion value were removed from the scale, and a scale draft form consisting of fifty-five items was created. To carry out the EFA of the scale, the first application was performed with 436 teachers working in Çekmeköy district of Istanbul province on an online platform in March-April 2020. In the EFA process carried out in line with the data obtained, observations revealed that the scale had a four-factor structure. Then, the Varimax technique was used to clarify the distribution of scale items to factors, and seventeen items that were found to have a load of .30 and above from more than one factor and that the load difference was less than .100 were removed from the scale. As a result of EFA, a scale consisting of 38 items and subdimensions of “Personal Competencies”, “Organizational Competencies”, “Relational Competencies”, and “Commitment Self-Confidence Competencies” which explain 73.32% of the total variance was obtained. Subsequently, reliability coefficients of the scale (Cronbach’s Alpha .98), discrimination indices, item-total – item-residual correlations, and correlations between scale total and subdimensions were calculated. Finally, to carry out the CFA, the second application was carried out online with a sample of 724 teachers in May-June 2020 and the obtained goodness of fit values confirmed the scale model. All these obtained values confirm the valid and reliable structure of the developed scale.

Professional Value-Oriented Life Tendency Scale Teacher Form Validity and Reliability Study

In this study, it is aimed to develop a measurement tool to determine teachers' professional value-oriented living tendencies. By scanning the literature, the scale development stages were followed and a draft scale form with 50 items was created. The prepared draft form was applied to 25 teachers as a preliminary test and then rearranged in line with expert opinions. The prepared form was applied to a research group consisting of 1130 teachers working in public schools (primary school, secondary school and high school) in the central districts of Ankara in the spring term of the 2020-2021 academic year. Study Group 1 data were used to determine the validity and reliability of the scale, and Study Group 2 data were used for CFA. EFA was applied to the data obtained from 300 teachers, called Study Group 1, within the scope of validity and reliability study. In the second stage, Confirmatory Factor Analysis (CFA) was conducted on the data obtained from 875 teachers, called Study Group 2, in order to verify the factor structure of the scale in another sample. As a result of the exploratory factor analysis, it was determined that the scale had a three-factor structure. The Cronbach Alpha internal consistency coefficient was 0.98 for the overall scale, 0.96 for the 1st sub-factor, 0.77 for the 2nd sub-factor, and 0.86 for the 3rd sub-factor. As a result of confirmatory factor analysis, the RMSEA value was found to be 0.049. In addition, the GFI, AGFI, CFI, NFI and NNFI values, which are expressed as goodness fit indices, are found to be 0.99, which is very close to 1, which shows that good fit values are obtained. As a result of the analyzes made, a 33-item scale form with the necessary measurement reliability was developed to serve to measure the professional value-oriented life tendencies of teachers.

Tip 1 Diabetes Mellituslu 12- 18 Yaş Arası Adölesanlarda Kan Şekeri Ölçüm Becerilerini Değerlendirme Ölçeği: Ölçek Geliştirme Çalışması

Objective: The aim of this study is to develop a blood glucose measurement skills assessment scale in adolescents aged 12-18 years with Type 1 Diabetes Mellitus. Method: The study is of methodological type and was conducted with 309 adolescents aged 12-18 years who were diagnosed with Type-1 Diabetes Mellitus and volunteered to participate in the study. The 'Descriptive Information Form' and the developed 'Blood Glucose Measurement Skills Draft Form' consisting of 35 items were used in the research. SPSS 25.0 and Amos package programs were used for data analysis. Content validity of the 'Blood Glucose Measurement Skills Draft Forum' Davis Technique was used. Cronbach Alpha coefficient, item-total score correlations, explanatory and confirmatory factor analyzes were used for the validity and reliability of the scale. Results: Factor analysis results supported the 28-item as multidimensional with five domains. In adolescents with type 1 diabetes mellitus between the ages of 12 and 18, the Kaiser-Meyer-Olkin value of the Blood Glucose Measurement Skills Assessment Scale was 0.888, and the result of the Bartlett's Test was found to be statistically highly significant (X2 = 7207.466). The content validity index of the scale items was between 0.85 and 1.00, factor loadings were between 0.61 and 0.96, item-total score correlations were between 0.427 and 0.653 and the Cronbach's alpha reliability coefficient of the sub-dimensions was between 0.895 and 0.946 indicating high reliability. Conclusion: The 'Scale for Evaluation of Blood Glucose Measurement Skills in Adolescents aged 12-18 with Type 1 Diabetes Mellitus (BGMS-A)' developed in our study is a five-point Likert type, and it is a valid and reliable scale consisting of 28 items and 5 sub-dimensions.

STEM Etkinlikleri Öz Yeterlik Algı Ölçeği’nin Geliştirilmesi: Geçerlik ve Güvenirlik Çalışması

STEM etkinlikleri, farklı disiplinleri içerisinde barındıran ve öğrencilerin karşılaştıkları sorunlara çözüm üretebilme süreçlerini içermektedir. Bu araştırmada, öğretmenlerin STEM etkinlikleri öz yeterlik algılarını belirlenmesi için geçerli ve güvenilir bir ölçeğinin geliştirilmesi amaçlanmıştır. Araştırmanın çalışma grubu, 473 (308 kişi açımlayıcı faktör analiz (AFA) için ve 165 doğrulayıcı faktör analizi (DFA) için) öğretmenden oluşmaktadır. 51 maddelik 5’li Likert tipinde hazırlanan taslak ölçek formu, 308 öğretmene uygulanmıştır. Veriler, madde-toplam puan korelasyon değerleri hesaplanarak uzman görüşüne sunulmuştur. Elde edilen bulgulara göre, taslak form 26 maddeden oluşan forma dönüştürülmüştür. Daha sonra AFA yapılmıştır. Analiz sonucuna göre, 6 madde taslak formdan çıkartılmıştır. 20 maddeden oluşan ölçek formunun iç tutarlık güvenirlik katsayısı (Cronbach Alpha) 0.97 ve tek faktörlü yapıda toplam varyansın %64.569’unu açıkladığı belirlenmiştir. Yapı geçerliliğini belirlemek amacıyla DFA yapılmıştır. Doğrulayıcı faktör analizi sonucunda, uyum indekslerinin yüksek derecede sağlandığı tespit edilmiştir. Bu sonuçlara göre, ölçeğin geçerli ve güvenilir bir ölçme aracı olduğunu söylenebilir.

The Development of e-Book Based on Problem and Project Based Learning Assisted by Book Creators

The aim of this research is; 1) develop an initial e-book assisted PPjBL approach platform Book Creator for fourth grade elementary school students; 2) describes the initial draft form of teaching materials in the form of an e-book based on the PPjBL approach assisted by a platform Book Creator for fourth grade elementary school students. This research is a kind of research and development or R&D (Research & Development). This study uses the Sukmadinata modification research stage which consists of 3 stages, such as; preliminary study (stage 1) consists of library research activities, field observations, and preparation of an initial draft; development (stage 2) consists of the product preparation stage, design validation, improvement, product testing, product improvement and determination; and product testing and socialization (stage 3). Data was collected using test and non-test techniques in the form of observation. This study uses qualitative data analysis techniques. Based on the results of the study, it was concluded that the e-book developed was "Very Appropriate" with a percentage of 81%. Moreover, based on the results of the product trials at a 95% confidence percentage obtained that the average value of the students after using the e-book was equal to 80.

A work of notebook romanticism. On the correspondence of Zygmunt Krasiński (in the light of several letters from Bad Wildungen)

Most of the autographs of Zygmunt Krasiński’s letters did not survive. The article addresses the question of whether it is possible to read an epistolary work in the form of a rough draft, despite the lack of manuscripts and, more specifi cally, to what extent Krasiński’s way of working on letters can be recreated. Some of his letter written in Bad Wildungen exemplify the status of the letter in the context of the romantic culture of the manuscript and enable the interpretation of epistolary writing in what may be called a rough context.

A review of EN 16907 on earthworks (extractive waste) in the context of South African mine residues

Rather quietly, a new generation of European norms dealing with earthworks has been developed over the past few years, in particular a part of EN 16907 pertaining to extractive waste. Whereas the majority of the parts deal with routine geotechnical aspects, one part deals specifically with tailings dams. The standard is currently in draft form but if this becomes a European Standard, members of the European Union are bound to comply with the regulations. As such, the standard has the capacity to influence mining in Europe and potentially in South Africa. In this paper we review the standard and compare it to the South African standard on mine residues and the recently published Global Industry Standard on Tailings Management (GISTM). We conclude found that although the European norm makes great strides towards increasing tailings dam safety, there is room for improvement. The current South African standard has served well since its inception, but can be improved by using concepts from the European and global tailings standards.

Dualism of Authority to Review Regional Regulations for Regional Taxes and Levies in Indonesia

In Indonesia, regional regulation review, particularly regional regulations for taxes and regional levies, has entered a new phase following the passage of Law No. 1 of 2022 about Financial Relations between Central and Regional Governments. In accordance with the provisions of Article 245 of Law No. 23 of 2014 on Regional Government, the regional regulation of regional taxes and levies is one of the regional regulations that must first receive central government approval before being promulgated through a preventive monitoring mechanism while it is still in draft form. This provision is in accordance with the Constitutional Court Decision Number 137/PUU-XIII/2015 and the Constitutional Court Decision Number 56/PUU-XIV/2016 which have eliminated the authority of the central government to be able to carry out repressive supervision, and only allow the application of preventive controls. But then again, following the enactment of Law No. 1 of 2022, the provisions of Article 245 of Law No. 23 of 2014 concerning Regional Government were repealed and repressive supervision was reinstated, especially on regional regulations on regional taxes and levies through Article 99 Paragraph (2) of Law No. 1 of 2022 concerning the Financial Relations of the Central and Regional Governments. This research aims to determine the legal consequences of the enactment of Article 99 Paragraph (2) of Law Number 1 of 2022. This research is normative legal research that employs both a statutory and an analytical method. According to the findings of the author's investigation, Article 99 paragraph (2) of Law No. 1 of 2022 concerning Financial Relations of the Central and Regional Governments is not in accordance with Article 24A paragraph (1) of the Constitution of the Republic of Indonesia of 1945, and give rise to Dualism of Authority to review Regional Regulations of Regional Taxes and Levies in Indonesia, and thereby a judicial review must be submitted to the Constitutional Court as soon as possible.